Corporate, Excise, and Insurance Tax Technical Bulletins
The Corporate, Excise, and Insurance Tax Bulletins are published for the purpose
of presenting the administrative interpretation and application of the North
Carolina corporate income and franchise tax law. The Bulletins supplement the
information in the Administrative Rules but do not supersede the Administrative
Rules. The bulletins also cover the following taxes: License Tax, Excise Tax,
and Insurance Premium Tax.
Anyone using this publication should be alert for changes that may result from
legislative action, court decisions, Attorney General Opinions, or from rules
adopted or amended under the Administrative Procedures Act, Chapter 150B of
the General Statutes.